Treasury Regulations · 26 CFR
§ 1.367(b)-12. Subsequent treatment of amounts attributed or included in income.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 367(b)
Cite as 26 CFR § 1.367(b)-12
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 11, 2001 by T.D. 8937
- Issued under
- 26 U.S.C. § 367(b)
- Length
- 186 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. This section applies to distributions with respect to, or a disposition of, stock—
¶(1) To which, in connection with an exchange occurring before February 23, 2000, an amount has been attributed pursuant to § 7.367(b)-9 or 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999); or
¶(2) In respect of which, before February 23, 2000, an amount has been included in income or added to earnings and profits pursuant to § 7.367(b)-7 or § 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999).
¶(b) Applicable rules. See § 7.367(b)-12(b) through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for purposes of applying paragraph (a) of this section.
¶(c) Effective date. This section applies to distributions or dispositions that occur on or after January 11, 2001.
[T.D. 8937, 66 FR 2257, Jan. 11, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8937 (66 FR 2257)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Effects on corporation
Nearby sections
- § 1.367(b)-6 Effective/applicability dates and coordination rules.
- § 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
- § 1.367(b)-9 Special rule for F reorganizations and similar transactions.
- § 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
- § 1.367(b)-12 Subsequent treatment of amounts attributed or included in income.
- § 1.367(b)-13 Special rules for determining basis and holding period.
- § 1.367(d)-1 Transfers of intangible property to foreign corporations.
- § 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary).
- § 1.367(e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.